2016 statutory holidays; Producing a T4 at the same time as an ROE
QUESTION: We are preparing our payroll calendar for the upcoming year. Could you provide me with a list of statutory holidays in Canadian jurisdictions for 2016?
ANSWER: Here is a listing of statutory holidays for 2016. Please note this is not a full list of holidays in all Canadian provinces/territories. In some jurisdictions, there are also holidays that apply to public sector employers and that apply in certain municipalities.
Statutory holiday Date in 2016 Jurisdiction
New Year’s Day Fri., Jan. 1 All jurisdictions
Family Day Mon., Feb. 8 British Columbia
Family Day Mon., Feb. 15 Alberta, Manitoba (Louis Riel Day), Nova Scotia (Heritage Day), Ontario, P.E.I. (Islander Day) and Saskatchewan
Good Friday Fri., Mar. 25 All jurisdictions (in Quebec, employers may choose to observe the holiday on Good Friday or Easter Monday.
In some jurisdictions, retail business law requires commercial establishments to close on Easter Monday.)
Victoria Day Mon., May 23 Victoria Day is a statutory holiday under the Canada Labour Code and in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Ontario, Quebec (National Patriot’s Day), Saskatchewan and Yukon.
National Aboriginal Day Tues., Jun. 21 Northwest Territories only
National Holiday Fri., Jun. 24 Quebec only
Canada Day Fri., Jul. 1 All jurisdictions (Memorial Day in Newfoundland and Labrador)
First Monday in August Mon., Aug. 1 Statutory holiday in British Columbia, New Brunswick, Northwest Territories, Nunavut and Saskatchewan
(It is also a holiday, although not a statutory holiday, in Alberta. Municipal jurisdictions in other parts of Canada may also designate the day as a holiday.)
Discovery Day Mon., Aug. 15 Yukon only
Labour Day Mon., Sept. 5 All jurisdictions
Thanksgiving Mon., Oct. 10 Thanksgiving Day is a statutory holiday under the Canada Labour Code and in Alberta, British Columbia,
Manitoba, Northwest Territories, Nunavut, Ontario, Quebec, Saskatchewan and Yukon. In other jurisdictions, retail businesses may be prohibited from opening under business holidays legislation.
Remembrance Day Fri., Nov. 11 Remembrance Day is a statutory holiday under the Canada Labour Code and in Alberta, British Columbia, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nunavut, Prince Edward Island, Saskatchewan and Yukon. In Manitoba and Nova Scotia, Remembrance Day is a statutory holiday under the Remembrance Day Act in each jurisdiction.
Christmas Day Sun., Dec. 25 All jurisdictions
Boxing Day Mon., Dec. 26 Boxing Day is a statutory holiday under the Canada Labour Code and in Ontario. (In New Brunswick,
Newfoundland and Labrador, Nova Scotia, Prince Edward Island and Quebec (until 1:00 p.m.),
the day is a retail holiday and is covered under business holidays legislation.)
Producing a T4 at the same time as an ROE
QUESTION: : If an employee’s employment terminates, is the employer required to produce a T4 for the employee and the Canada Revenue Agency (CRA) at the same time that it issues a Record of Employment (ROE)?
ANSWER: There is no legislative requirement for employers to issue the two forms at the same time. The CRA does suggest, though, that employers give employees their T4s at the time of termination. Employers should not send the employee’s T4 to the CRA until the end of February when they submit their T4 return. The employee’s T4 must be part of the return.
If the employer must also provide the employee with an RL-1, Revenu Québec advises that it give the employee her copy of the form at the time of termination. If the slip for the current year is not yet available, Revenu Québec suggests using an RL-1 from the previous year by crossing out the year on the form and writing in the current year. Employers file their copy of the RL-1 with Revenu Québec when they submit their RL-1 return by the last day of February.
Service Canada requires employers that use paper ROEs to issue them within five calendar days of the first day an employee has an interruption of earnings or the day the employer becomes aware of the interruption. Give the employee Part 1 of the form.
For electronic ROEs (such as ROE Web), employers with weekly, bi-weekly or semi-monthly payroll cycles have up to five calendar days after the end of the pay period in which an employee has an interruption of earnings to submit an electronic ROE to Service Canada.
Employers with payrolls that are monthly or every four weeks (meaning13 pay periods per year) must submit electronic ROEs either up to five calendar days after the end of the pay period in which the employee has an interruption of earnings or up to 15 calendar days after the first day of the interruption of earnings, whichever comes first.
Employers that issue electronic ROEs are not required to provide a copy for the employee. As a courtesy, the employer may provide one if the employee requests it; however, the employer should advise the employee not to submit the paper copy to Service Canada.